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NOTES RECEIVABLE FROM MOBILE HOME PARKS ("MHP Notes") | 12 Months Ended
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Dec. 31, 2021
NOTES RECEIVABLE FROM MOBILE HOME PARKS ("MHP Notes") |
NOTES RECEIVABLE FROM MOBILE HOME PARKS ("MHP Notes") | 4. NOTES RECEIVABLE FROM MOBILE HOME PARKS (“MHP Notes”) MHP Notes are stated at amounts due from customers, net of allowance for loan losses. The Company determines the allowance by considering several factors including the aging of the past due balance, the customer’s payment history, and the Company’s previous loss history. The Company establishes an allowance reserve composed of specific and general reserve amounts. As of December 31, 2021 and 2020, the MHP Note balance is presented net of unamortized finance fees of $445 and $183, respectively. The finance fees are amortized over the life of the MHP Notes. There were minimal past due balances on the MHP Notes as of December 31, 2021 and 2020, respectively, and no charge offs were recorded for MHP Notes during the for the years ended December 31, 2021 and 2020, respectively. Allowance for loan loss is considered immaterial and accordingly no loss is recorded against the MHP Notes as of December 31, 2021 and 2020.

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- Definition The entire disclosure of notes receivable from mobile home parks. + References No definition available. + Details
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